Fraud Examination

基本信息

Format:Hardback 696 pages

Publisher:Cengage Learning, Inc

Imprint:South-Western College Publishing

Edition:6 ed

ISBN:9781337619677

Published:1 May 2018

Classifications:Management accounting & bookkeeping

Readership:General (US: Trade)

Weight:1394g

Dimensions:212 x 262 x 27 (mm)

頁面參數僅供參考，具體以實物為準

書籍簡介

通過Albrecht/Albrecht/Albrecht/Zimbelman的《舞弊審查 第6版》，使您的學生具備識別、檢測、調查和預防所有類型欺詐的必要技能。這本受歡迎的教科書利用令人難忘的商業案例和引人入勝的實際欺詐案件，包括網絡欺詐的z新發展，仔細研究了欺詐的本質。學生們探討了專家們如何利用技術來實施和檢測欺詐。學生還研究了當今欺詐受害者的法律選擇。關於法醫分析的重要討論擴大了學生對該領域的理解，而新的、及時的例子、問題和練習則通過有意義的實際應用加強了概念。此外，經過驗證的學習功能幫助學生在準備在當代商業中有所作為時關注當今欺詐領域最重要的信息。

本版的新內容

Mindtap 為《舞弊審查》提供了一個數字學習解決方案，使學生從記憶到掌握。該版本的在線MindTap提供了家庭作業、測驗和Chris Knapp的精選案例活動，專門用於挑戰你的學生在現實世界中的應用。

更多相關和z新的案例提供了實踐性的專業練習。豐富的當前相關案例，包括大型案例，需要學生進行更深層次的分析。

特點

實際的、經過驗證的應用將欺詐行為帶入生活。從作者廣泛的第一手經驗中提取的實際的、當前的欺詐案件，為應用概念提供了耐人尋味的機會。有意義和實用的章末練習提供了有益的練習和回顧。

作者的廣泛經驗確保了真實的方法。本書的作者團隊將他們在法務會計、欺詐審查和技術方面的廣泛專業知識與欺詐調查技術方面的創新專家的才能結合起來，為您的學生提供了準確的、當代的欺詐概述。作者提出了許多耐人尋味的案例，並結合當今企業中令人難忘的第一手例子來強化關鍵原則。

本書着重強調欺詐檢測、預防和調查，使學生為今天的商業工作做好準備。本版對欺詐調查進行了更深入的探討，研究了欺詐者的性質以及這些人實施欺詐的原因。學生學會識別可能發生欺詐的警告信號，以及研究如何最有效地利用技術來主動搜索欺詐。

Equip your students with the skills necessary to identify, detect, investigate and prevent all types of fraud with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. This popular text closely examines the nature of fraud using memorable business examples and captivating cases of actual fraud, including recent developments in cyber fraud. Students explore how experts use technology to both commit and detect fraud. Students also examine today's legal options for victims of fraud. Significant discussion on forensic analysis expands students' understanding of the field, while new, timely examples, problems and exercises reinforce concepts with meaningful practical applications. In addition, proven learning features help students focus on the most important information in fraud today as they prepare to make a difference in contemporary business.

New to this edition

MINDTAP FOR FRAUD EXAMINATION OFFERS A DIGITAL LEARNING SOLUTION THAT POWERS STUDENTS FROM MEMORIZATION TO MASTERY. This edition's online MindTap hosts homework, quizzes, and select case activities by Chris Knapp specifically created to challenge your students' understanding in real-world applications.

MORE RELEVANT AND UP-TO-DATE CASES PROVIDE HANDS-ON PROFESSIONAL PRACTICE. A wealth of current, pertinent cases, including larger cases, require even more thoughtful analysis by students.

Features

PRACTICAL, PROVEN APPLICATIONS BRING FRAUD TO LIFE. Actual, current fraud cases, drawn from the authors' extensive first-hand experience, provide intriguing opportunities to apply concepts. Meaningful and practical end-of-chapter exercises offer helpful practice and review.

EXTENSIVE AUTHOR EXPERIENCE ENSURES AUTHENTIC APPROACH. This team of authors combines their extensive expertise in forensic accounting, fraud examination, and technology with the talents of innovative experts in fraud investigation technology to bring your students an accurate, contemporary overview of fraud. The authors present numerous intriguing cases and incorporate memorable, first-hand examples drawn from today's business to reinforce key principles.

STRONG EMPHASIS ON FRAUD DETECTION, PREVENTION, AND INVESTIGATION PREPARES STUDENTS TO WORK IN BUSINESS TODAY. This edition delves into fraud investigation at a deeper level, examining the nature of fraud perpetrators and why these individuals commit fraud. Students learn to recognize the warning signs that fraud may occur as well as study how to use technology most effectively to search proactively for fraud.

目錄

Part I: INTRODUCTION TO FRAUD.

1. The Nature of Fraud.

2. Who Commits Fraud and Why.

3. Fighting Fraud: An Overview.

Part II: FRAUD PREVENTION.

4. Preventing Fraud.

Part III: FRAUD DETECTION.

5. Recognizing the Symptoms of Fraud.

6. Data-Driven Fraud Detection

Part IV: FRAUD INVESTIGATION.

7. Investigating Theft Acts.

8. Investigating Concealment.

9. Conversion Investigation Methods.

10. Inquiry Methods and Fraud Reports.

Part V: MANAGEMENT FRAUD.

11. Financial Statement Fraud.

12. Revenue- and Inventory-Related Financial Statement Frauds.

13. Liability, Asset, and Inadequate Disclosure Frauds.

Part VI: OTHER TYPES OF FRAUD.

14. Fraud Against Organizations.

15. Consumer Fraud.

16. Bankruptcy, Divorce, and Tax Fraud.

17. e-Commerce Fraud.

Part VII: RESOLUTION OF FRAUD.

18. Legal Follow-Up.

Appendix.

Bibliography.

Glossary.

作者簡介

W. 史蒂夫·阿爾布雷希特是楊百翰大學萬豪管理學院的安徒生特聘會計教授。他在楊百翰大學獲得了會計學學士學位，在威斯康星大學獲得了工商管理碩士和博士學位。他是一名註冊會計師（CPA），註冊內部審計師（CIA），以及註冊反欺詐審查員（CFE）。他曾在斯坦福大學和伊利諾伊大學任教。Albrecht博士目前在五個公司董事會任職，並在38個重大欺詐案件中擔任專家證人。

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor’s degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases.

猶他州立大學副教授兼工商管理碩士Chad O. Albrecht博士在西班牙巴塞羅那的ESADE商學院獲得博士學位，目前教授法務會計、戰略和倫理學。他的研究側重於從人文角度研究國際欺詐和腐敗。他的研究文章出現在許多期刊上，並被多家新聞媒體引用。在攻讀博士學位之前，阿爾布雷希特博士曾是蒙特利爾銀行的一名持牌股票經紀人。

Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

柯南·C·阿爾布雷希特博士是楊百翰大學信息系統的教授，教授企業開發、中間件、商業編程和技術安全。阿爾布雷希特博士研究基於計算機的欺詐檢測技術、電子商務平台和在線羣體動態。他在許多學術和專業機構發表了多篇關於欺詐檢測和信息理論的文章。這項研究的核心是detectlets，它對特定欺詐計劃的背景和檢測信息進行編碼。他希望該系統最終能在未來幾年內成為一個大型的、關於所有類型欺詐行為的在線檢測信息庫的基礎。

Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

馬克·F·津貝爾曼博士是楊百翰大學（BYU）的瑪麗和埃利斯教授。他教授關於審計和欺詐審查的課程，並專門研究欺詐問題。他的研究已經發表在許多學術期刊上，並與美國註冊會計師協會和內部審計師協會合作，撰寫各種關於欺詐的出版物。津巴布韋博士獲得了他的註冊會計師*，並作為財務報表審計師工作了六年多，後來又在工業界擔任過控制員。獲得博士學位後，他在畢馬威會計師事務所的欺詐和取證業務中工作。這個機會提供了調查違反《反海外腐敗法》、財務報表欺詐、供應商欺詐和貪污行為的實踐經驗。

Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.